The distributional impact of unification and the 1992–93 recession on West German households

The 1992–93 recession in the western states of Germany has been attributed, in substantial measure, to the macroeconomic consequences of policies to finance unification. Studies of the costs of unification have not attempted to measure the burden of the recession. We estimate a dynamic, panel model of household incomes using data from the German Socio-Economic Panel (GSOEP) and use it to forecast what these incomes would have been in 1992–94 without a recession. Using a ratio of actual to forecast incomes, we compare the relative burden of the recession across households. Our findings suggest that western households below the median income bore the brunt of the combined impact of unification and the recession of 1992–93.
JEL classification: P3, D3, E3.     

工业控制机的特点及在机电一体化中的应用

工业控制机是应用于工业领域自动控制的一类计算机，在机电一体化系统中有着重要作用。本文介绍了不同形式的工业控制机的特点及应用     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

China''''s Cooperative Exploration of Oil and Gas and Its Taxation System

China' s foreign-oriented oil taxation system has, from the beginning, been based upon the positive experiences of other oil-producing countries and has incorporated common international practices. The system has been perfected over decades. It of fers more incentives than other oil-producing countries in the following four aspects: (1) Income tax has a "wide tax base and low tax rate"; (2) VAT levies a low tax rate on ma-     

建筑业内寻租活动分析及其对策

在中国市场经济转轨时期，建筑业内寻租活动止以不同形式在不同的方面不断发生，给社会和公众带来了巨大损失，给政府的形象和威信带来负面影响，导致寻租的成因是多方面的，如何从根本上抑制打击寻租行为值得深入研究。     

企业技术创新需要高职人才

当今世界的经济形态,当属知识经济形态,即以信息产业、新材料产业、新能源产业、空间产业、海洋产业、生命科学产业和环境保护产业等等高技术产业为其支柱产业。企业的技术创新必须适应这一时代特征。受过良好高等职业技术教育的高技能人才,不仅具有高超的操作技能,而且掌握与之相关的专业知识,无疑是企业技术创新的生力军。     

我国对外直接投资规避反倾销的产业决定和路径选择

通过对我国出口产业的出口竞争力与出口产业遭受反倾销的相关性分析,指出我国技术密集型产业和我国劳动密集型产业一样也遭受到了国外大量的反倾销;在分析原因的基础上,提出了我国技术密集型产业和劳动密集型产业各自的反倾销规避路径。     

吉林省高校体育产业发展现状的分析与对策

长期以来,吉林省受传统观念束缚、缺乏市场意识等原因,高校体育产业未能获得应有的发展。本文通过对吉林省高校体育产业发展现状的调查研究,提出意见和建议,希望对促进我省高校体育产业的全面健康发展提供帮助。     

从音乐对文化产业的重要作用看未来商丘高校音乐教育的发展

本文从音乐与文化之间的关系着手,并联系到本地区文化产业的发展上,通过音乐对文化产业的重要作用的论述,对未来商丘高校音乐教育的发展提出了一些建设性的意见。     

提升我国产业竞争力的财税政策选择

我国产业竞争力和产业发展具有一定的优势和机遇,同时也面临相当大的困境和挑战。财税政策在提升产业竞争力中具有极其重要的作用,提升我国产业竞争力,必须改革和完善有关的财税政策,促进我国产业经济的发展。